This research group focuses on the analysis of Cost Accounting and Management Control practices in Small and Medium-sized Enterprises (SMEs).
By examining how SMEs manage their costs, allocate resources, and make decisions, the aim is to identify the challenges and opportunities these companies face in adopting useful and effective managerial control practices.
The research will explore how cost accounting and management control tools (such as budgeting or KPIs) can be adapted to the specific needs of SMEs to improve profitability, operational efficiency, and strategic decision-making.
A first publication on this topic, presented at the ICSB World Congress in Berlin in July 2024, is the following:
Roffia, Paolo; Henshel, Thomas; Getzin, Fares (2024). Nice to value. Unraveling the nexus between management accounting use and financial performance: A quantitative study of SMEs. Journal of the International Council for Small Business, Vol. 1, No. 1, pp. 1–8.
